會計題,急急急....唔該大家

以下綱址有精簡嘅解釋：

http://www.accountingcoach.com/online-accounting-course/09Xpg02.html

大致上來講，每一個 accounting principle 都限制咗 financial statement 嘅 information.

例如 cost principle, 就限制咗 balance sheet 上面嘅 asset value，因為唔跟市價。

例如 monetary unit assumption，就將不同年份嘅錢加埋一齊，唔理 time value of money， inflation 等。

例如 economic entity assumption，就免去响公司嘅 financial statement 報告 owner 嘅 financial information (包括 proprietorship and partnership)。

個問題係要你指出每一個 basic accounting principle and assumption 對 financial statement (mainly balance sheet and income statement) 嘅影响, 好似以上嘅例子咁。

我俾你嘅綢址有晒重要嘅資枓。

希望幫到你。

Due to your question is not very detail so 照字面: The impact could be included the amount of the information to be disclosed and secondly the presentation of the financial statements.

2009-05-26 15:55:18 補充：
希望幫到你!! ^_^